House Bill 1486, sponsored by Hale, amends Tennessee Code Annotated, specifically Section 67-6-393(j), to introduce a new tax exemption for certain retail food sales. The bill stipulates that from 12:01 a.m. on July 1, 2026, to 11:59 p.m. on September 30, 2026, the retail sale of food and food ingredients will be exempt from taxation for individuals who are sixty-five years of age or older. However, this exemption does not apply to sales made through micro markets or vending machines.

The act is set to take effect immediately upon becoming law, emphasizing the urgency of the measure for the public welfare. This legislation aims to provide financial relief to senior citizens during the specified period by exempting them from sales tax on food purchases.

Statutes affected:
Introduced: 67-6-393(j), 67-6-393